Department of Law, Police Science and Criminal Justice Administration, John Jay College of Criminal Justice, 899 Tenth Avenue #422, New York, NY 10019, USA.
Tob Control. 2013 Mar;22(2):138-40. doi: 10.1136/tobaccocontrol-2011-050412. Epub 2012 Aug 4.
To determine the scope of the cigarette black market in a socioeconomically deprived inner-city area in the US, taking the South Bronx in New York City as a case study.
The South Bronx Litter Pack Survey collected discarded cigarette packs (n=497) along 30 randomised census tracts to quantify the prevalence of counterfeit, legal and out-of-state tax stamps.
It was found that 76.2% of cigarette packs collected avoided the combined New York City and State tax. More specifically, 57.9% were untaxed (counterfeit or bearing no tax stamp), for 15.8% taxes were paid outside of New York City (including other states and New York State only). Only 19.4% of tax stamps collected indicated that New York City and New York State taxes were paid. 4.4% of the cigarette packs could not be analysed because the tax stamps were not discernible. The finding that the majority of cigarettes did not have a tax stamp or bore a counterfeit tax stamp suggests that these cigarettes were being bootlegged, most likely from Native American Reservations.
The present study highlights the importance of examining the illegal cigarette market in socioeconomically deprived regions of the US, where tax avoidance and black market activities appear to far exceed levels found elsewhere in the country including Chicago and New York City at large.
以美国社会经济贫困的内城区——纽约市南布朗克斯区为案例研究，确定香烟黑市的范围。
南布朗克斯垃圾包调查沿着 30 个随机的普查地段收集了废弃的香烟盒（n=497），以量化假冒、合法和州外税票的流行程度。
发现收集到的 76.2%的香烟盒都避开了纽约市和州的联合税。具体来说，57.9%是未征税的（假冒或没有税票），15.8%的税款是在纽约市以外缴纳的（包括其他州和纽约州）。只有 19.4%的税票表明缴纳了纽约市和纽约州的税款。4.4%的香烟盒无法进行分析，因为税票无法辨认。发现大多数香烟没有税票或带有假冒税票，这表明这些香烟是走私的，很可能来自美国原住民保留地。
本研究强调了在美国社会经济贫困地区检查非法香烟市场的重要性，在这些地区，避税和黑市活动的程度似乎远远超过了包括芝加哥和整个纽约市在内的美国其他地区的水平。
